Department 1 ,000 to work in process that were 70' completed to labor and overhead at the beginning of the period; 2.200 o re materials were added during the period 34,700 units were completed during the period and 2.100 were completed as to labor and over the end of the period. All materials are added at the beginning of the process. The first in first-out method is used to conventories. The number of equivalent of production for conversion costs for the period was O 36,518 0.31.918 OG 14.700 0441400